Let's play a game - suppose I live in the state Colorado and I want to purchase a firearm from a company that resides in the great state of Texas. I go to my FFL and he sends off the paperwork and the company in Texas sends the pistol to my FFL in Colorado. Should my FFL charge taxes on the pistol? The way I understand it, the FFL is only facilitating the transfer, not selling me the pistol. Ergo, it is an out of state purchase and I would be exempt from paying both TX and CO sales taxes. Am I wrong on this? Thanks guys!